MOTIS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MOTIS
Largest movements
- Receivables within one year -€26,264
down €26,264 (-98.7%), from €26,616 to €352
of which Trade receivables: -€14,520
- Cash +€25,387
up €25,387 (+35.2%), from €72,102 to €97,489
mainly Receivables within one year (+€26,264) and Net result for the year (+€26,014)
- Deferred charges and accrued income +€16,605
up €16,605 (+555%), from €2,993 to €19,597
- Tangible fixed assets +€3,692
up €3,692 (+7.6%), from €48,906 to €52,598
of which Furniture and vehicles: +€3,975
- Reserves +€26,014
up €26,014 (+28.7%), from €90,734 to €116,748
- Other debts -€9,106
down €9,106 (-34.5%), from €26,377 to €17,271
- Trade debts +€1,725
up €1,725 (+152%), from €1,134 to €2,859
- Gross operating margin +€38,123
up €38,123 (+558%), from €6,830 to €44,953
- Taxes +€7,087
up €7,087 (+948%), from €748 to €7,835
- Depreciation +€5,232
up €5,232 (+95.6%), from €5,470 to €10,702
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,617 | €170,036 | +€19,420 | +12.9% |
| Fixed assets | 21/28 | €48,906 | €52,598 | +€3,692 | +7.6% |
| Tangible fixed assets | 22/27 | €48,906 | €52,598 | +€3,692 | +7.6% |
| Plant, machinery and equipment | 23 | €804 | €504 | -€300 | -37.3% |
| Furniture and vehicles | 24 | €4,223 | €8,197 | +€3,975 | +94.1% |
| Other tangible fixed assets | 26 | €43,879 | €43,897 | +€18 | 0.0% |
| Current assets | 29/58 | €101,711 | €117,438 | +€15,727 | +15.5% |
| Amounts receivable within one year | 40/41 | €26,616 | €352 | -€26,264 | -98.7% |
| Trade receivables | 40 | €14,520 | - | -€14,520 | |
| Other amounts receivable | 41 | €12,096 | €352 | -€11,744 | -97.1% |
| Cash at bank and in hand | 54/58 | €72,102 | €97,489 | +€25,387 | +35.2% |
| Deferred charges and accrued income | 490/1 | €2,993 | €19,597 | +€16,605 | +555% |
| Total equity and liabilities | 10/49 | €150,617 | €170,036 | +€19,420 | +12.9% |
| Equity | 10/15 | €109,334 | €135,348 | +€26,014 | +23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,734 | €116,748 | +€26,014 | +28.7% |
| Distributable reserves | 133 | €90,734 | €116,748 | +€26,014 | +28.7% |
| Amounts payable | 17/49 | €41,283 | €34,688 | -€6,595 | -16.0% |
| Amounts payable within one year | 42/48 | €41,283 | €33,938 | -€7,345 | -17.8% |
| Trade debts | 44 | €1,134 | €2,859 | +€1,725 | +152% |
| Suppliers | 440/4 | €1,134 | €2,859 | +€1,725 | +152% |
| Taxes, remuneration and social security | 45 | €13,772 | €13,808 | +€36 | +0.3% |
| Taxes | 450/3 | €13,772 | €13,808 | +€36 | +0.3% |
| Other amounts payable | 47/48 | €26,377 | €17,271 | -€9,106 | -34.5% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,470 | €10,702 | +€5,232 | +95.6% |
| Other operating charges | 640/8 | €271 | €142 | -€129 | -47.5% |
| Gross operating margin | 9900 | €6,830 | €44,953 | +€38,123 | +558% |
| Operating profit (loss) | 9901 | €1,088 | €34,108 | +€33,020 | +3,034% |
| Financial charges | 65/66B | €555 | €260 | -€295 | -53.2% |
| Recurring financial charges | 65 | €555 | €260 | -€295 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €534 | €33,849 | +€33,315 | +6,244% |
| Income taxes | 67/77 | €748 | €7,835 | +€7,087 | +948% |
| Profit (loss) for the period | 9904 | -€214 | €26,014 | +€26,228 | |
| Profit (loss) for the period to be appropriated | 9905 | -€214 | €26,014 | +€26,228 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.